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Loans Receivable and Allowance for Credit Losses | 12 Months Ended
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Dec. 31, 2023
Receivables [Abstract] |
Loans Receivable and Allowance for Credit Losses | Loans Receivable and Allowance for Credit Losses Total net loans receivable at December 31, 2023 and 2022 are summarized as follows:
| 2023 |  | Percentage of Total |  | 2022 |  | Percentage of Total
Farmland | $ | 31,869 |  |  | 0.7 | % |  | $ | 32,168 |  |  | 0.8 | %
Owner-occupied, nonfarm nonresidential properties | 493,064 |  |  | 11.0 |  |  | 468,493 |  |  | 11.0 |
Agricultural production and other loans to farmers | 1,652 |  |  | — |  |  | 1,198 |  |  | — |
Commercial and Industrial 1 | 726,442 |  |  | 16.3 |  |  | 791,911 |  |  | 18.5 |
Obligations (other than securities and leases) of states and political subdivisions | 152,201 |  |  | 3.4 |  |  | 145,345 |  |  | 3.4 |
Other loans | 25,507 |  |  | 0.6 |  |  | 24,710 |  |  | 0.6 |
Other construction loans and all land development and other land loans | 491,539 |  |  | 11.0 |  |  | 446,685 |  |  | 10.5 |
Multifamily (5 or more) residential properties | 254,342 |  |  | 5.7 |  |  | 257,696 |  |  | 6.0 |
Non-owner occupied, nonfarm nonresidential properties | 896,043 |  |  | 20.1 |  |  | 795,315 |  |  | 18.6 |
1-4 Family Construction | 51,207 |  |  | 1.1 |  |  | 51,171 |  |  | 1.2 |
Home equity lines of credit | 130,700 |  |  | 2.9 |  |  | 124,892 |  |  | 2.9 |
Residential Mortgages secured by first liens | 990,986 |  |  | 22.2 |  |  | 942,531 |  |  | 22.0 |
Residential Mortgages secured by junior liens | 91,063 |  |  | 2.0 |  |  | 74,638 |  |  | 1.7 |
Other revolving credit plans | 42,877 |  |  | 1.0 |  |  | 36,372 |  |  | 0.9 |
Automobile | 25,315 |  |  | 0.6 |  |  | 21,806 |  |  | 0.5 |
Other consumer | 51,592 |  |  | 1.1 |  |  | 49,144 |  |  | 1.1 |
Credit cards | 11,785 |  |  | 0.3 |  |  | 10,825 |  |  | 0.3 |
Overdrafts | 292 |  |  | — |  |  | 278 |  |  | — |
Total loans | $ | 4,468,476 |  |  | 100.0 | % |  | $ | 4,275,178 |  |  | 100.0 | %
Less: Allowance for credit losses | (45,832) |  |  |  |  | (43,436) |  |  |
Loans, net | $ | 4,422,644 |  |  |  |  | $ | 4,231,742 |  |  |
Net deferred loan origination fees (costs) included in the above loan table | $ | 2,448 |  |  |  |  | $ | 4,463 |  |  |
1 PPP loans, net of deferred PPP processing fees, both those disbursed in 2020 and those disbursed in 2021, are included in the Commercial and Industrial classification.
The Corporation’s outstanding loans receivable and related unfunded commitments are primarily concentrated within Central and Northwest Pennsylvania, Central and Northeast Ohio, Western New York and Southwest Virginia. The Bank attempts to limit concentrations within specific industries by utilizing dollar limitations to single industries or customers, and by entering into participation agreements with third parties. Collateral requirements are established based on management’s assessment of the customer. The Corporation maintains lending policies to control the quality of the loan portfolio. These policies delegate the authority to extend loans under specific guidelines and underwriting standards. These policies are prepared by the Corporation’s management and reviewed and approved annually by the Corporation’s Board of Directors. Syndicated loans, net of deferred fees and costs, are included in the commercial and industrial classification and totaled $108.7 million and $156.6 million as of December 31, 2023 and 2022, respectively. Transactions in the allowance for credit losses for the year ended December 31, 2023 were as follows:
| Beginning Allowance |  | (Charge-offs) |  | Recoveries |  | Provision (Benefit) for Credit Losses on Loans Receivable(1) |  | Ending Allowance
Farmland | $ | 159 |  |  | $ | — |  |  | $ | — |  |  | $ | (33) |  |  | $ | 126 |
Owner-occupied, nonfarm nonresidential properties | 2,905 |  |  | (26) |  |  | 29 |  |  | 1,041 |  |  | 3,949 |
Agricultural production and other loans to farmers | 6 |  |  | — |  |  | — |  |  | 1 |  |  | 7 |
Commercial and Industrial | 9,766 |  |  | (392) |  |  | 438 |  |  | (379) |  |  | 9,433 |
Obligations (other than securities and leases) of states and political subdivisions | 1,863 |  |  | — |  |  | — |  |  | 750 |  |  | 2,613 |
Other loans | 456 |  |  | — |  |  | — |  |  | (69) |  |  | 387 |
Other construction loans and all land development and other land loans | 3,253 |  |  | — |  |  | — |  |  | 780 |  |  | 4,033 |
Multifamily (5 or more) residential properties | 2,353 |  |  | (65) |  |  | 6 |  |  | (1,264) |  |  | 1,030 |
Non-owner occupied, nonfarm nonresidential properties | 7,653 |  |  | (694) |  |  | 10 |  |  | 2,201 |  |  | 9,170 |
1-4 Family Construction | 327 |  |  | — |  |  | — |  |  | 29 |  |  | 356 |
Home equity lines of credit | 1,173 |  |  | (10) |  |  | 5 |  |  | (337) |  |  | 831 |
Residential Mortgages secured by first liens | 8,484 |  |  | (117) |  |  | 3 |  |  | (320) |  |  | 8,050 |
Residential Mortgages secured by junior liens | 1,035 |  |  | — |  |  | — |  |  | 441 |  |  | 1,476 |
Other revolving credit plans | 722 |  |  | (119) |  |  | 30 |  |  | 340 |  |  | 973 |
Automobile | 271 |  |  | (56) |  |  | 1 |  |  | 142 |  |  | 358 |
Other consumer | 2,665 |  |  | (1,982) |  |  | 134 |  |  | 1,836 |  |  | 2,653 |
Credit cards | 67 |  |  | (189) |  |  | 18 |  |  | 199 |  |  | 95 |
Overdrafts | 278 |  |  | (604) |  |  | 139 |  |  | 479 |  |  | 292 |
Total loans | $ | 43,436 |  |  | $ | (4,254) |  |  | $ | 813 |  |  | $ | 5,837 |  |  | $ | 45,832 |
(1) Excludes provision for credit losses related to unfunded commitments. Note 18, "Off-Balance Sheet Commitments and Contingencies," in the consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. The Corporation's allowance for credit losses is influenced by loan volumes, risk rating migration, delinquency status and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. Transactions in the allowance for credit losses for the year ended December 31, 2022 were as follows:
| Beginning Allowance |  | (Charge-offs) |  | Recoveries |  | Provision (Benefit) for Credit Losses on Loans Receivable(1) |  | Ending Allowance
Farmland | $ | 151 |  |  | $ | — |  |  | $ | — |  |  | $ | 8 |  |  | $ | 159 |
Owner-occupied, nonfarm nonresidential properties | 3,339 |  |  | (21) |  |  | 15 |  |  | (428) |  |  | 2,905 |
Agricultural production and other loans to farmers | 9 |  |  | — |  |  | — |  |  | (3) |  |  | 6 |
Commercial and Industrial | 8,837 |  |  | (175) |  |  | 139 |  |  | 965 |  |  | 9,766 |
Obligations (other than securities and leases) of states and political subdivisions | 1,649 |  |  | — |  |  | — |  |  | 214 |  |  | 1,863 |
Other loans | 149 |  |  | — |  |  | — |  |  | 307 |  |  | 456 |
Other construction loans and all land development and other land loans | 2,198 |  |  | — |  |  | — |  |  | 1,055 |  |  | 3,253 |
Multifamily (5 or more) residential properties | 2,289 |  |  | — |  |  | — |  |  | 64 |  |  | 2,353 |
Non-owner occupied, nonfarm nonresidential properties | 6,481 |  |  | (335) |  |  | 336 |  |  | 1,171 |  |  | 7,653 |
1-4 Family Construction | 158 |  |  | — |  |  | — |  |  | 169 |  |  | 327 |
Home equity lines of credit | 1,169 |  |  | — |  |  | 12 |  |  | (8) |  |  | 1,173 |
Residential Mortgages secured by first liens | 6,943 |  |  | (51) |  |  | 28 |  |  | 1,564 |  |  | 8,484 |
Residential Mortgages secured by junior liens | 546 |  |  | — |  |  | — |  |  | 489 |  |  | 1,035 |
Other revolving credit plans | 528 |  |  | (92) |  |  | 50 |  |  | 236 |  |  | 722 |
Automobile | 263 |  |  | (28) |  |  | 2 |  |  | 34 |  |  | 271 |
Other consumer | 2,546 |  |  | (1,623) |  |  | 89 |  |  | 1,653 |  |  | 2,665 |
Credit cards | 92 |  |  | (99) |  |  | 38 |  |  | 36 |  |  | 67 |
Overdrafts | 241 |  |  | (561) |  |  | 138 |  |  | 460 |  |  | 278 |
Total loans | $ | 37,588 |  |  | $ | (2,985) |  |  | $ | 847 |  |  | $ | 7,986 |  |  | $ | 43,436 |
(1) Excludes provision for credit losses related to unfunded commitments. Note 18, "Off-Balance Sheet Commitments and Contingencies," in the consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. Transactions in the allowance for credit losses for the year ended December 31, 2021 were as follows:
| Beginning Allowance |  | (Charge-offs) |  | Recoveries |  | Provision (Benefit) for Credit Losses on Loans Receivable(1) |  | Ending Allowance
Farmland | $ | 221 |  |  | $ | — |  |  | $ | — |  |  | $ | (70) |  |  | $ | 151 |
Owner-occupied, nonfarm nonresidential properties | 3,700 |  |  | (584) |  |  | 10 |  |  | 213 |  |  | 3,339 |
Agricultural production and other loans to farmers | 24 |  |  | — |  |  | — |  |  | (15) |  |  | 9 |
Commercial and Industrial | 6,233 |  |  | (163) |  |  | 203 |  |  | 2,564 |  |  | 8,837 |
Obligations (other than securities and leases) of states and political subdivisions | 998 |  |  | (407) |  |  | 30 |  |  | 1,028 |  |  | 1,649 |
Other loans | 68 |  |  | — |  |  | — |  |  | 81 |  |  | 149 |
Other construction loans and all land development and other land loans | 1,956 |  |  | (282) |  |  | — |  |  | 524 |  |  | 2,198 |
Multifamily (5 or more) residential properties | 2,724 |  |  | — |  |  | — |  |  | (435) |  |  | 2,289 |
Non-owner occupied, nonfarm nonresidential properties | 8,658 |  |  | (49) |  |  | — |  |  | (2,128) |  |  | 6,481 |
1-4 Family Construction | 82 |  |  | — |  |  | — |  |  | 76 |  |  | 158 |
Home equity lines of credit | 985 |  |  | (7) |  |  | 5 |  |  | 186 |  |  | 1,169 |
Residential Mortgages secured by first liens | 4,539 |  |  | (79) |  |  | 47 |  |  | 2,436 |  |  | 6,943 |
Residential Mortgages secured by junior liens | 241 |  |  | (3) |  |  | — |  |  | 308 |  |  | 546 |
Other revolving credit plans | 507 |  |  | (41) |  |  | 13 |  |  | 49 |  |  | 528 |
Automobile | 132 |  |  | (26) |  |  | 3 |  |  | 154 |  |  | 263 |
Other consumer | 2,962 |  |  | (1,193) |  |  | 140 |  |  | 637 |  |  | 2,546 |
Credit cards | 66 |  |  | (112) |  |  | 18 |  |  | 120 |  |  | 92 |
Overdrafts | 244 |  |  | (438) |  |  | 160 |  |  | 275 |  |  | 241 |
Total loans | $ | 34,340 |  |  | $ | (3,384) |  |  | $ | 629 |  |  | $ | 6,003 |  |  | $ | 37,588 |
(1) Excludes provision for credit losses related to unfunded commitments. Note 18, "Off-Balance Sheet Commitments and Contingencies," in the consolidated financial statements provides more detail concerning the provision for credit losses related to unfunded commitments of the Corporation. For the year ended December 31, 2023, the allowance for credit losses increased primarily due to the growth in the Corporation's loan portfolio, including growth in new market areas. This was partially offset by improvements in the Corporation's historical loss rates, as well as the impact of net charge-offs. The year-over-year increase in reserves experienced in 2022 was primarily due to loan growth, the impact of net charge-offs, and the provision for credit losses recorded in 2022. There is still a significant amount of uncertainty related to the domestic and global economy, tightening credit conditions, persistent inflation, and higher interest rates. Management will continue to proactively evaluate its estimate of expected credit losses as new information becomes available. Provision for credit losses was $6.0 million for the year ended December 31, 2023, compared to $8.6 million and $6.0 million for the years ended December 31, 2022 and 2021, respectively. Included in the provision for credit losses for the year ended December 31, 2023 was $156 thousand related to the allowance for unfunded commitments compared to $603 thousand and zero provision towards the allowance for unfunded commitments for the years ended December 31, 2022 and 2021, respectively. The following tables present the amortized cost basis of loans on nonaccrual status and loans past due over 89 days still accruing as of December 31, 2023 and 2022, respectively:
| December 31, 2023
| Nonaccrual |  | Nonaccrual With No Allowance for Credit Loss |  | Loans Past Due over 89 Days Still Accruing
Farmland | $ | 1,083 |  |  | $ | 1,083 |  |  | $ | — |
Owner-occupied, nonfarm nonresidential properties | 2,673 |  |  | 1,488 |  |  | — |
Commercial and Industrial | 7,512 |  |  | 4,389 |  |  | — |
Other construction loans and all land development and other land loans | 1,653 |  |  | 104 |  |  | — |
Multifamily (5 or more) residential properties | 305 |  |  | 305 |  |  | — |
Non-owner occupied, nonfarm nonresidential properties | 9,076 |  |  | 6,716 |  |  | — |
Home equity lines of credit | 940 |  |  | 940 |  |  | — |
Residential Mortgages secured by first liens | 5,316 |  |  | 4,902 |  |  | 23 |
Residential Mortgages secured by junior liens | 123 |  |  | 123 |  |  | — |
Other revolving credit plans | 81 |  |  | 81 |  |  | — |
Automobile | 79 |  |  | 79 |  |  | — |
Other consumer | 798 |  |  | 798 |  |  | — |
Credit cards | — |  |  | — |  |  | 32 |
Total loans | $ | 29,639 |  |  | $ | 21,008 |  |  | $ | 55 |
| December 31, 2022
| Nonaccrual |  | Nonaccrual With No Allowance for Credit Loss |  | Loans Past Due over 89 Days Still Accruing
Farmland | $ | 1,011 |  |  | $ | 1,011 |  |  | $ | 994 |
Owner-occupied, nonfarm nonresidential properties | 2,055 |  |  | 1,987 |  |  | — |
Commercial and Industrial | 5,485 |  |  | 2,366 |  |  | 71 |
Other construction loans and all land development and other land loans | 567 |  |  | 567 |  |  | — |
Multifamily (5 or more) residential properties | 1,066 |  |  | 423 |  |  | — |
Non-owner occupied, nonfarm nonresidential properties | 5,081 |  |  | 2,665 |  |  | — |
Home equity lines of credit | 475 |  |  | 475 |  |  | — |
Residential Mortgages secured by first liens | 4,329 |  |  | 3,882 |  |  | 48 |
Residential Mortgages secured by junior liens | 91 |  |  | 91 |  |  | — |
Other revolving credit plans | 26 |  |  | 26 |  |  | — |
Automobile | 19 |  |  | 19 |  |  | — |
Other consumer | 781 |  |  | 781 |  |  | — |
Credit cards | — |  |  | — |  |  | 8 |
Total loans | $ | 20,986 |  |  | $ | 14,293 |  |  | $ | 1,121 |
All payments received while on nonaccrual status are applied against the principal balance of the loan. The Corporation does not recognize interest income while loans are on nonaccrual status. The following tables present the amortized cost basis of loans receivable that are individually evaluated and collateral-dependent by class of loans as of December 31, 2023 and 2022, respectively:
| December 31, 2023
| Real Estate Collateral |  | Non-Real Estate Collateral
Farmland | $ | 736 |  |  | $ | — |
Owner-occupied, nonfarm nonresidential properties | 6,890 |  |  | 4 |
Commercial and Industrial | 5,489 |  |  | 4,291 |
Other construction loans and all land development and other land loans | 1,549 |  |  | — |
Multifamily (5 or more) residential properties | 305 |  |  | — |
Non-owner occupied, nonfarm nonresidential properties | 8,291 |  |  | — |
Home equity lines of credit | 308 |  |  | — |
Residential Mortgages secured by first liens | 1,070 |  |  | — |
Total loans | $ | 24,638 |  |  | $ | 4,295 |
| December 31, 2022
| Real Estate Collateral |  | Non-Real Estate Collateral
Farmland | $ | 829 |  |  | $ | — |
Owner-occupied, nonfarm nonresidential properties | 1,296 |  |  | 4 |
Commercial and Industrial | — |  |  | 1,904 |
Other construction loans and all land development and other land loans | 501 |  |  | — |
Multifamily (5 or more) residential properties | 1,066 |  |  | — |
Non-owner occupied, nonfarm nonresidential properties | 5,874 |  |  | — |
Home equity lines of credit | 335 |  |  | — |
Residential Mortgages secured by first liens | 1,150 |  |  | — |
Total loans | $ | 11,051 |  |  | $ | 1,908 |
The following table presents the aging of the amortized cost basis in past-due loans as of December 31, 2023 by class of loans:
| 30 - 59 Days Past Due |  | 60 - 89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Farmland | $ | — |  |  | $ | 182 |  |  | $ | 129 |  |  | $ | 311 |  |  | $ | 31,558 |  |  | $ | 31,869 |
Owner-occupied, nonfarm nonresidential properties | 120 |  |  | — |  |  | 1,390 |  |  | 1,510 |  |  | 491,554 |  |  | 493,064 |
Agricultural production and other loans to farmers | — |  |  | — |  |  | — |  |  | — |  |  | 1,652 |  |  | 1,652 |
Commercial and Industrial | 64 |  |  | 379 |  |  | 314 |  |  | 757 |  |  | 725,685 |  |  | 726,442 |
Obligations (other than securities and leases) of states and political subdivisions | — |  |  | — |  |  | — |  |  | — |  |  | 152,201 |  |  | 152,201 |
Other loans | — |  |  | — |  |  | — |  |  | — |  |  | 25,507 |  |  | 25,507 |
Other construction loans and all land development and other land loans | — |  |  | 41 |  |  | 1,612 |  |  | 1,653 |  |  | 489,886 |  |  | 491,539 |
Multifamily (5 or more) residential properties | — |  |  | — |  |  | 305 |  |  | 305 |  |  | 254,037 |  |  | 254,342 |
Non-owner occupied, nonfarm nonresidential properties | 95 |  |  | 299 |  |  | 2,031 |  |  | 2,425 |  |  | 893,618 |  |  | 896,043 |
1-4 Family Construction | — |  |  | — |  |  | — |  |  | — |  |  | 51,207 |  |  | 51,207 |
Home equity lines of credit | 582 |  |  | 682 |  |  | 339 |  |  | 1,603 |  |  | 129,097 |  |  | 130,700 |
Residential Mortgages secured by first liens | 2,360 |  |  | 1,094 |  |  | 1,651 |  |  | 5,105 |  |  | 985,881 |  |  | 990,986 |
Residential Mortgages secured by junior liens | 21 |  |  | 38 |  |  | 60 |  |  | 119 |  |  | 90,944 |  |  | 91,063 |
Other revolving credit plans | 114 |  |  | 41 |  |  | 14 |  |  | 169 |  |  | 42,708 |  |  | 42,877 |
Automobile | 62 |  |  | 5 |  |  | 67 |  |  | 134 |  |  | 25,181 |  |  | 25,315 |
Other consumer | 452 |  |  | 453 |  |  | 354 |  |  | 1,259 |  |  | 50,333 |  |  | 51,592 |
Credit cards | 110 |  |  | 17 |  |  | 32 |  |  | 159 |  |  | 11,626 |  |  | 11,785 |
Overdrafts | — |  |  | — |  |  | — |  |  | — |  |  | 292 |  |  | 292 |
Total loans | $ | 3,980 |  |  | $ | 3,231 |  |  | $ | 8,298 |  |  | $ | 15,509 |  |  | $ | 4,452,967 |  |  | $ | 4,468,476 |
The following table presents the aging of the amortized cost basis in past-due loans as of December 31, 2022 by class of loans.
| 30 - 59 Days Past Due |  | 60 - 89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due |  | Loans Not Past Due |  | Total
Farmland | $ | — |  |  | $ | — |  |  | $ | 1,136 |  |  | $ | 1,136 |  |  | $ | 31,032 |  |  | $ | 32,168 |
Owner-occupied, nonfarm nonresidential properties | 185 |  |  | 27 |  |  | 734 |  |  | 946 |  |  | 467,547 |  |  | 468,493 |
Agricultural production and other loans to farmers | — |  |  | — |  |  | — |  |  | — |  |  | 1,198 |  |  | 1,198 |
Commercial and Industrial | 246 |  |  | 93 |  |  | 611 |  |  | 950 |  |  | 790,961 |  |  | 791,911 |
Obligations (other than securities and leases) of states and political subdivisions | — |  |  | — |  |  | — |  |  | — |  |  | 145,345 |  |  | 145,345 |
Other loans | — |  |  | — |  |  | — |  |  | — |  |  | 24,710 |  |  | 24,710 |
Other construction loans and all land development and other land loans | 1,522 |  |  | — |  |  | 501 |  |  | 2,023 |  |  | 444,662 |  |  | 446,685 |
Multifamily (5 or more) residential properties | 706 |  |  | — |  |  | 90 |  |  | 796 |  |  | 256,900 |  |  | 257,696 |
Non-owner occupied, nonfarm nonresidential properties | 113 |  |  | 60 |  |  | 879 |  |  | 1,052 |  |  | 794,263 |  |  | 795,315 |
1-4 Family Construction | — |  |  | — |  |  | — |  |  | — |  |  | 51,171 |  |  | 51,171 |
Home equity lines of credit | 203 |  |  | 10 |  |  | 49 |  |  | 262 |  |  | 124,630 |  |  | 124,892 |
Residential Mortgages secured by first liens | 1,302 |  |  | 538 |  |  | 1,775 |  |  | 3,615 |  |  | 938,916 |  |  | 942,531 |
Residential Mortgages secured by junior liens | 5 |  |  | — |  |  | 51 |  |  | 56 |  |  | 74,582 |  |  | 74,638 |
Other revolving credit plans | 65 |  |  | 27 |  |  | — |  |  | 92 |  |  | 36,280 |  |  | 36,372 |
Automobile | 36 |  |  | — |  |  | — |  |  | 36 |  |  | 21,770 |  |  | 21,806 |
Other consumer | 361 |  |  | 188 |  |  | 473 |  |  | 1,022 |  |  | 48,122 |  |  | 49,144 |
Credit cards | 196 |  |  | 18 |  |  | 8 |  |  | 222 |  |  | 10,603 |  |  | 10,825 |
Overdrafts | — |  |  | — |  |  | — |  |  | — |  |  | 278 |  |  | 278 |
Total loans | $ | 4,940 |  |  | $ | 961 |  |  | $ | 6,307 |  |  | $ | 12,208 |  |  | $ | 4,262,970 |  |  | $ | 4,275,178 |
Loan Modifications The Corporation adopted ASU 2022-02, Financial Instruments - Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures effective January 1, 2023. The amendments in ASU 2022-02 eliminated the recognition and measure of troubled debt restructurings and enhanced disclosures for loan modifications to borrowers experiencing financial difficulty. Occasionally, the Corporation modifies loans to borrowers in financial distress by providing principal forgiveness, term extension, an other-than-insignificant payment delay or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses. In some cases, the Corporation provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the loans included in the “combination” columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, an other-than-insignificant payment delay and/or an interest rate reduction. The following table presents the amortized cost basis of loans at December 31, 2023 that were both experiencing financial difficulty and modified during the year ended December 31, 2023, by class and by type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below:
| Principal Forgiveness |  | Payment Delay |  | Term Extension |  | Interest Rate Reduction |  | Combination Payment Delay and Term Extension |  | Total Class of Financing Receivable |  |
Owner-occupied, nonfarm nonresidential properties | $ | — |  |  | $ | 5,934 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | 1.2 | % |  |
Commercial and Industrial | — |  |  | 7,794 |  |  | 524 |  |  | 320 |  |  | — |  |  | 1.2 |  |  |
Non-owner occupied, nonfarm nonresidential properties | — |  |  | 5,911 |  |  | — |  |  | — |  |  | 785 |  |  | 0.7 |  |  |
Residential Mortgages secured by first liens | — |  |  | — |  |  | 414 |  |  | — |  |  | — |  |  | — |  |  |
Residential Mortgages secured by junior liens | — |  |  | — |  |  | 29 |  |  | — |  |  | — |  |  | — |  |  |
Total | $ | — |  |  | $ | 19,639 |  |  | $ | 967 |  |  | $ | 320 |  |  | $ | 785 |  |  | 0.5 | % |  |
The Corporation has zero in unfunded available credit to customers whose loan receivables are included in the previous table. The Corporation closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified during the year ended December 31, 2023:
| Current |  | 30 - 59 Days Past Due |  | 60 - 89 Days Past Due |  | Greater Than 89 Days Past Due |  | Total Past Due
Owner-occupied, nonfarm nonresidential properties | $ | 5,934 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial and Industrial | 8,638 |  |  | — |  |  | — |  |  | — |  |  | — |
Non-owner occupied, nonfarm nonresidential properties | 6,696 |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgages secured by first liens | 414 |  |  | — |  |  | — |  |  | — |  |  | — |
Residential Mortgages secured by junior liens | 29 |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 21,711 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the year ended December 31, 2023:
| Principal Forgiveness |  | Weighted Average Term Extension (in years) |  | Weighted Average Interest Rate Reduction
Commercial and Industrial | $ | — |  |  | 1.00 |  | 0.5 | %
Non-owner occupied, nonfarm nonresidential properties | — |  |  | 0.75 |  | — |
Residential Mortgages secured by first liens | — |  |  | 0.50 |  | — |
Residential Mortgages secured by junior liens | — |  |  | 0.50 |  | — |
Total | $ | — |  |  | 0.76 |  | 0.5 | %
The following table presents the amortized cost basis of loans that had a payment default during the year ended December 31, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty:
| Principal Forgiveness |  | Payment Delay |  | Term Extension |  | Interest Rate Reduction |  | Combination Payment Delay and Term Extension |  |  |  |
Other construction loans and all land development and other land loans | $ | — |  |  | $ | 1,549 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |  |  |
Non-owner occupied, nonfarm nonresidential properties | — |  |  | — |  |  | 1,523 |  |  | — |  |  | — |  |  |  |  |
Total | $ | — |  |  | $ | 1,549 |  |  | $ | 1,523 |  |  | $ | — |  |  | $ | — |  |  |  |  |
If the Corporation determines that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off and the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount. Troubled Debt Restructurings Prior to the Adoption of ASU 2022-02 In order to determine whether a borrower is experiencing financial difficulty, an evaluation is performed of the probability that the borrower will be in payment default on any of its debt in the foreseeable future without a loan modification. This evaluation is performed using the Corporation’s internal underwriting policies. The Corporation has no further loan commitments to customers whose loan receivables are classified as a TDR. As of December 31, 2022, the terms of certain loans were modified as TDRs. The modification of the terms of such loans included either or both of the following: a reduction of the stated interest rate of the loan; or an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk. The Corporation had an amortized cost in TDRs of $12.4 million and $16.6 million as of December 31, 2022 and 2021, respectively. The Corporation has allocated $2.2 million and $2.6 million of allowance for those loans as of December 31, 2022 and 2021, respectively. The following tables presents loans by class modified as troubled debt restructurings that occurred during the years ended December 31, 2022, and 2021:
| Year Ended December 31, 2022
| Number of Loans |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Type of Modification
Commercial and Industrial | 1 |  |  | $ | 96 |  |  | $ | 96 |  |  | Extend Amortization
Non-owner occupied, nonfarm nonresidential properties | 1 |  |  | 1,784 |  |  | 1,784 |  |  | Modify Rate and Extend Amortization
Total loans | 2 |  |  | $ | 1,880 |  |  | $ | 1,880 |  |  |
| Year Ended December 31, 2021
| Number of Loans |  | Pre-Modification Outstanding Recorded Investment |  | Post-Modification Outstanding Recorded Investment |  | Type of Modification
Commercial and Industrial | 2 |  |  | 3,336 |  |  | 3,336 |  |  | Modify Payment
Multifamily (5 or more) residential properties | 1 |  |  | 717 |  |  | 717 |  |  | Modify Payment
Non-owner occupied, nonfarm nonresidential properties | 1 |  |  | 1,604 |  |  | 1,604 |  |  | Modify Payment
Total loans | 4 |  |  | $ | 5,657 |  |  | $ | 5,657 |  |  |
The TDRs described above increased the allowance for credit losses by immaterial amounts for the years ended December 31, 2022, and 2021, respectively. A loan receivable is considered to be in payment default once it is 90 days contractually past due under the modified terms. There were no loans receivable modified as TDRs for which there was a payment default within twelve months following the modification during the years ended December 31, 2022 and 2021, respectively, and no principal balances were forgiven in connection with the loan receivable restructurings. As discussed above, effective for January 1, 2023, the Corporation adopted prospectively Accounting Standard Update 2022-02, which eliminated the separate recognition and measurement guidance for TDRs by creditors. Credit Quality Indicators The Corporation categorizes loans receivable into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Corporation analyzes loans individually to classify the loans as to credit risk. The Corporation uses the following definitions for risk ratings: Special Mention: A loan classified as special mention has a potential weakness that deserves management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the Corporation’s credit position at some future date. Substandard: A loan classified as substandard is inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. The loan has a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. A substandard loan is characterized by the distinct possibility that the Corporation will sustain some loss if the deficiencies are not corrected. Doubtful: A loan classified as doubtful has all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. The following tables represent the Corporation's commercial credit risk profile by risk rating as of December 31, 2023 and 2022, respectively. Loans receivable not rated as special mention, substandard, or doubtful are considered to be pass rated loans.
| December 31, 2023
|  |  | Non-Pass Rated |  |  |  |
| Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total Non-Pass |  | Total
Farmland | $ | 30,786 |  |  | $ | — |  |  | $ | 1,083 |  |  | $ | — |  |  | $ | 1,083 |  |  | $ | 31,869 |
Owner-occupied, nonfarm nonresidential properties | 461,554 |  |  | 20,177 |  |  | 11,333 |  |  | — |  |  | 31,510 |  |  | 493,064 |
Agricultural production and other loans to farmers | 1,652 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,652 |
Commercial and Industrial | 653,981 |  |  | 52,030 |  |  | 20,431 |  |  | — |  |  | 72,461 |  |  | 726,442 |
Obligations (other than securities and leases) of states and political subdivisions | 139,014 |  |  | 13,187 |  |  | — |  |  | — |  |  | 13,187 |  |  | 152,201 |
Other loans | 25,507 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,507 |
Other construction loans and all land development and other land loans | 484,620 |  |  | 5,307 |  |  | 1,612 |  |  | — |  |  | 6,919 |  |  | 491,539 |
Multifamily (5 or more) residential properties | 252,199 |  |  | 1,346 |  |  | 797 |  |  | — |  |  | 2,143 |  |  | 254,342 |
Non-owner occupied, nonfarm nonresidential properties | 869,264 |  |  | 3,008 |  |  | 23,771 |  |  | — |  |  | 26,779 |  |  | 896,043 |
Total loans | $ | 2,918,577 |  |  | $ | 95,055 |  |  | $ | 59,027 |  |  | $ | — |  |  | $ | 154,082 |  |  | $ | 3,072,659 |
| December 31, 2022
|  |  | Non-Pass Rated |  |  |  |
| Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total Non-Pass |  | Total
Farmland | $ | 29,706 |  |  | $ | 1,450 |  |  | $ | 1,012 |  |  | $ | — |  |  | $ | 2,462 |  |  | $ | 32,168 |
Owner-occupied, nonfarm nonresidential properties | 433,467 |  |  | 27,796 |  |  | 7,230 |  |  | — |  |  | 35,026 |  |  | 468,493 |
Agricultural production and other loans to farmers | 1,198 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,198 |
Commercial and Industrial | 765,821 |  |  | 14,740 |  |  | 10,037 |  |  | 1,313 |  |  | 26,090 |  |  | 791,911 |
Obligations (other than securities and leases) of states and political subdivisions | 145,345 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 145,345 |
Other loans | 24,710 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24,710 |
Other construction loans and all land development and other land loans | 443,300 |  |  | 1,296 |  |  | 2,089 |  |  | — |  |  | 3,385 |  |  | 446,685 |
Multifamily (5 or more) residential properties | 256,120 |  |  | 510 |  |  | 1,066 |  |  | — |  |  | 1,576 |  |  | 257,696 |
Non-owner occupied, nonfarm nonresidential properties | 772,450 |  |  | 2,791 |  |  | 20,074 |  |  | — |  |  | 22,865 |  |  | 795,315 |
Total loans | $ | 2,872,117 |  |  | $ | 48,583 |  |  | $ | 41,508 |  |  | $ | 1,313 |  |  | $ | 91,404 |  |  | $ | 2,963,521 |
The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of December 31, 2023. Current period originations may include modifications.
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
Farmland |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 3,153 |  |  | $ | 11,393 |  |  | $ | 6,845 |  |  | $ | 1,465 |  |  | $ | 815 |  |  | $ | 6,813 |  |  | $ | 302 |  |  | $ | — |  |  | $ | 30,786 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | 306 |  |  | — |  |  | — |  |  | 777 |  |  | — |  |  | — |  |  | 1,083 |
Total | $ | 3,153 |  |  | $ | 11,393 |  |  | $ | 7,151 |  |  | $ | 1,465 |  |  | $ | 815 |  |  | $ | 7,590 |  |  | $ | 302 |  |  | $ | — |  |  | $ | 31,869 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Owner-occupied, nonfarm nonresidential properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 62,529 |  |  | $ | 121,722 |  |  | $ | 103,698 |  |  | $ | 44,286 |  |  | $ | 45,749 |  |  | $ | 73,649 |  |  | $ | 9,921 |  |  | $ | — |  |  | $ | 461,554 |
Special mention | 320 |  |  | 1,304 |  |  | 1,180 |  |  | 13,623 |  |  | 407 |  |  | 210 |  |  | 3,133 |  |  | — |  |  | 20,177 |
Substandard | 848 |  |  | — |  |  | 696 |  |  | 292 |  |  | 6,738 |  |  | 2,593 |  |  | 166 |  |  | — |  |  | 11,333 |
Total | $ | 63,697 |  |  | $ | 123,026 |  |  | $ | 105,574 |  |  | $ | 58,201 |  |  | $ | 52,894 |  |  | $ | 76,452 |  |  | $ | 13,220 |  |  | $ | — |  |  | $ | 493,064 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 26 |  |  | $ | — |  |  | $ | — |  |  | $ | 26 |
Agricultural production and other loans to farmers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 703 |  |  | $ | 34 |  |  | $ | 89 |  |  | $ | 60 |  |  | $ | 5 |  |  | $ | 159 |  |  | $ | 602 |  |  | $ | — |  |  | $ | 1,652 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 703 |  |  | $ | 34 |  |  | $ | 89 |  |  | $ | 60 |  |  | $ | 5 |  |  | $ | 159 |  |  | $ | 602 |  |  | $ | — |  |  | $ | 1,652 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 78,325 |  |  | $ | 140,178 |  |  | $ | 141,439 |  |  | $ | 33,475 |  |  | $ | 6,662 |  |  | $ | 14,709 |  |  | $ | 239,193 |  |  | $ | — |  |  | $ | 653,981 |
Special mention | 7,718 |  |  | 7,803 |  |  | 2,795 |  |  | 65 |  |  | 139 |  |  | 21 |  |  | 33,489 |  |  | — |  |  | 52,030 |
Substandard | — |  |  | 385 |  |  | 4,281 |  |  | 396 |  |  | 3,476 |  |  | 1,655 |  |  | 10,238 |  |  | — |  |  | 20,431 |
Total | $ | 86,043 |  |  | $ | 148,366 |  |  | $ | 148,515 |  |  | $ | 33,936 |  |  | $ | 10,277 |  |  | $ | 16,385 |  |  | $ | 282,920 |  |  | $ | — |  |  | $ | 726,442 |
Current period gross write offs | $ | 50 |  |  | $ | — |  |  | $ | — |  |  | $ | 191 |  |  | $ | — |  |  | $ | — |  |  | $ | 151 |  |  | $ | — |  |  | $ | 392 |
Obligations (other than securities and leases) of states and political subdivisions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 24,964 |  |  | $ | 16,791 |  |  | $ | 31,768 |  |  | $ | 12,399 |  |  | $ | 4,190 |  |  | $ | 45,331 |  |  | $ | 3,571 |  |  | $ | — |  |  | $ | 139,014 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,187 |  |  | — |  |  | — |  |  | 13,187 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 24,964 |  |  | $ | 16,791 |  |  | $ | 31,768 |  |  | $ | 12,399 |  |  | $ | 4,190 |  |  | $ | 58,518 |  |  | $ | 3,571 |  |  | $ | — |  |  | $ | 152,201 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 3,649 |  |  | $ | 12,211 |  |  | $ | 5,289 |  |  | $ | 1,809 |  |  | $ | 288 |  |  | $ | — |  |  | $ | 2,261 |  |  | $ | — |  |  | $ | 25,507 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 3,649 |  |  | $ | 12,211 |  |  | $ | 5,289 |  |  | $ | 1,809 |  |  | $ | 288 |  |  | $ | — |  |  | $ | 2,261 |  |  | $ | — |  |  | $ | 25,507 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
Other construction loans and all land development and other land loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 111,843 |  |  | $ | 269,531 |  |  | $ | 69,470 |  |  | $ | 19,028 |  |  | $ | 6,086 |  |  | $ | 1,262 |  |  | $ | 7,400 |  |  | $ | — |  |  | $ | 484,620 |
Special mention | — |  |  | 5,307 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,307 |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | 1,549 |  |  | — |  |  | 63 |  |  | — |  |  | 1,612 |
Total | $ | 111,843 |  |  | $ | 274,838 |  |  | $ | 69,470 |  |  | $ | 19,028 |  |  | $ | 7,635 |  |  | $ | 1,262 |  |  | $ | 7,463 |  |  | $ | — |  |  | $ | 491,539 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Multifamily (5 or more) residential properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 37,366 |  |  | $ | 95,635 |  |  | $ | 63,203 |  |  | $ | 24,527 |  |  | $ | 10,928 |  |  | $ | 19,786 |  |  | $ | 754 |  |  | $ | — |  |  | $ | 252,199 |
Special mention | 1,346 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,346 |
Substandard | 797 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 797 |
Total | $ | 39,509 |  |  | $ | 95,635 |  |  | $ | 63,203 |  |  | $ | 24,527 |  |  | $ | 10,928 |  |  | $ | 19,786 |  |  | $ | 754 |  |  | $ | — |  |  | $ | 254,342 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 65 |  |  | $ | — |  |  | $ | — |  |  | $ | 65 |
Non-owner occupied, nonfarm nonresidential properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 192,826 |  |  | $ | 297,394 |  |  | $ | 151,365 |  |  | $ | 39,585 |  |  | $ | 54,388 |  |  | $ | 125,532 |  |  | $ | 8,174 |  |  | $ | — |  |  | $ | 869,264 |
Special mention | — |  |  | — |  |  | — |  |  | 1,887 |  |  | — |  |  | 688 |  |  | 433 |  |  | — |  |  | 3,008 |
Substandard | 778 |  |  | 1,134 |  |  | 488 |  |  | 5,911 |  |  | 3,266 |  |  | 10,484 |  |  | 1,710 |  |  | — |  |  | 23,771 |
Total | $ | 193,604 |  |  | $ | 298,528 |  |  | $ | 151,853 |  |  | $ | 47,383 |  |  | $ | 57,654 |  |  | $ | 136,704 |  |  | $ | 10,317 |  |  | $ | — |  |  | $ | 896,043 |
Current period gross write offs | $ | — |  |  | $ | 358 |  |  | $ | — |  |  | $ | — |  |  | $ | 88 |  |  | $ | — |  |  | $ | 248 |  |  | $ | — |  |  | $ | 694 |
The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by risk grade within each portfolio segment as of December 31, 2022. Current period originations may include modifications.
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
Farmland |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 12,321 |  |  | $ | 7,635 |  |  | $ | 1,536 |  |  | $ | 871 |  |  | $ | 3,277 |  |  | $ | 3,523 |  |  | $ | 543 |  |  | $ | — |  |  | $ | 29,706 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,450 |  |  | — |  |  | — |  |  | 1,450 |
Substandard | — |  |  | 347 |  |  | — |  |  | — |  |  | 142 |  |  | 523 |  |  | — |  |  | — |  |  | 1,012 |
Total | $ | 12,321 |  |  | $ | 7,982 |  |  | $ | 1,536 |  |  | $ | 871 |  |  | $ | 3,419 |  |  | $ | 5,496 |  |  | $ | 543 |  |  | $ | — |  |  | $ | 32,168 |
Owner-occupied, nonfarm nonresidential properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 116,701 |  |  | $ | 113,575 |  |  | $ | 50,226 |  |  | $ | 55,040 |  |  | $ | 25,327 |  |  | $ | 60,810 |  |  | $ | 11,788 |  |  | $ | — |  |  | $ | 433,467 |
Special mention | 3,402 |  |  | — |  |  | 15,613 |  |  | 872 |  |  | 4,097 |  |  | 814 |  |  | 2,998 |  |  | — |  |  | 27,796 |
Substandard | — |  |  | — |  |  | 355 |  |  | 1,864 |  |  | 862 |  |  | 4,149 |  |  | — |  |  | — |  |  | 7,230 |
Total | $ | 120,103 |  |  | $ | 113,575 |  |  | $ | 66,194 |  |  | $ | 57,776 |  |  | $ | 30,286 |  |  | $ | 65,773 |  |  | $ | 14,786 |  |  | $ | — |  |  | $ | 468,493 |
Agricultural production and other loans to farmers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 105 |  |  | $ | 140 |  |  | $ | 80 |  |  | $ | 42 |  |  | $ | 179 |  |  | $ | — |  |  | $ | 652 |  |  | $ | — |  |  | $ | 1,198 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 105 |  |  | $ | 140 |  |  | $ | 80 |  |  | $ | 42 |  |  | $ | 179 |  |  | $ | — |  |  | $ | 652 |  |  | $ | — |  |  | $ | 1,198 |
Commercial and Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 195,955 |  |  | $ | 213,433 |  |  | $ | 51,695 |  |  | $ | 16,730 |  |  | $ | 9,051 |  |  | $ | 19,116 |  |  | $ | 259,841 |  |  | $ | — |  |  | $ | 765,821 |
Special mention | 241 |  |  | — |  |  | 6,691 |  |  | 273 |  |  | 81 |  |  | 45 |  |  | 7,409 |  |  | — |  |  | 14,740 |
Substandard | 299 |  |  | 1,809 |  |  | 689 |  |  | 379 |  |  | 324 |  |  | 913 |  |  | 5,624 |  |  | — |  |  | 10,037 |
Doubtful(1) | — |  |  | 1,313 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,313 |
Total | $ | 196,495 |  |  | $ | 216,555 |  |  | $ | 59,075 |  |  | $ | 17,382 |  |  | $ | 9,456 |  |  | $ | 20,074 |  |  | $ | 272,874 |  |  | $ | — |  |  | $ | 791,911 |
Obligations (other than securities and leases) of states and political subdivisions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 20,840 |  |  | $ | 37,527 |  |  | $ | 13,868 |  |  | $ | 4,584 |  |  | $ | 13,518 |  |  | $ | 50,050 |  |  | $ | 4,958 |  |  | $ | — |  |  | $ | 145,345 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 20,840 |  |  | $ | 37,527 |  |  | $ | 13,868 |  |  | $ | 4,584 |  |  | $ | 13,518 |  |  | $ | 50,050 |  |  | $ | 4,958 |  |  | $ | — |  |  | $ | 145,345 |
Other loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 14,248 |  |  | $ | 5,358 |  |  | $ | 2,278 |  |  | $ | 363 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,463 |  |  | $ | — |  |  | $ | 24,710 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Substandard | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 14,248 |  |  | $ | 5,358 |  |  | $ | 2,278 |  |  | $ | 363 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,463 |  |  | $ | — |  |  | $ | 24,710 |
(1) Consists of one loan relationship originated in 2015 and modified in 2021. The modification met the requirements to disclose the loan relationship as a new loan during 2021.
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
Other construction loans and all land development and other land loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 272,118 |  |  | $ | 86,894 |  |  | $ | 56,782 |  |  | $ | 6,918 |  |  | $ | 8,644 |  |  | $ | 916 |  |  | $ | 11,028 |  |  | $ | — |  |  | $ | 443,300 |
Special mention | 1,296 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,296 |
Substandard | — |  |  | 2,023 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 66 |  |  | — |  |  | 2,089 |
Total | $ | 273,414 |  |  | $ | 88,917 |  |  | $ | 56,782 |  |  | $ | 6,918 |  |  | $ | 8,644 |  |  | $ | 916 |  |  | $ | 11,094 |  |  | $ | — |  |  | $ | 446,685 |
Multifamily (5 or more) residential properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 114,454 |  |  | $ | 49,794 |  |  | $ | 46,784 |  |  | $ | 11,854 |  |  | $ | 6,764 |  |  | $ | 23,841 |  |  | $ | 2,629 |  |  | $ | — |  |  | $ | 256,120 |
Special mention | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 510 |  |  | — |  |  | — |  |  | 510 |
Substandard | 643 |  |  | — |  |  | — |  |  | — |  |  | 333 |  |  | 90 |  |  | — |  |  | — |  |  | 1,066 |
Total | $ | 115,097 |  |  | $ | 49,794 |  |  | $ | 46,784 |  |  | $ | 11,854 |  |  | $ | 7,097 |  |  | $ | 24,441 |  |  | $ | 2,629 |  |  | $ | — |  |  | $ | 257,696 |
Non-owner occupied, nonfarm nonresidential properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Risk rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass | $ | 339,151 |  |  | $ | 153,613 |  |  | $ | 51,709 |  |  | $ | 66,592 |  |  | $ | 45,211 |  |  | $ | 107,988 |  |  | $ | 8,186 |  |  | $ | — |  |  | $ | 772,450 |
Special mention | — |  |  | 488 |  |  | — |  |  | 273 |  |  | 498 |  |  | 1,068 |  |  | 464 |  |  | — |  |  | 2,791 |
Substandard | 2,227 |  |  | 800 |  |  | — |  |  | 4,090 |  |  | 1,314 |  |  | 9,587 |  |  | 2,056 |  |  | — |  |  | 20,074 |
Total | $ | 341,378 |  |  | $ | 154,901 |  |  | $ | 51,709 |  |  | $ | 70,955 |  |  | $ | 47,023 |  |  | $ | 118,643 |  |  | $ | 10,706 |  |  | $ | — |  |  | $ | 795,315 |
The Corporation considers the performance of the loan portfolio and its impact on the allowance for credit losses. For 1-4 family construction, home equity lines of credit, residential mortgages secured by first liens, residential mortgages secured by junior liens, automobile, credit cards, other revolving credit plans and other consumer segments, the Corporation evaluates credit quality based on the performance status of the loan, which was previously presented, and by payment activity. Nonperforming loans include loans receivable on nonaccrual status and loans receivable past due over 89 days and still accruing interest.
| December 31, 2023 |  | December 31, 2022
| Performing |  | Nonperforming |  | Total |  | Performing |  | Nonperforming |  | Total
1-4 Family Construction | $ | 51,207 |  |  | $ | — |  |  | $ | 51,207 |  |  | $ | 51,171 |  |  | $ | — |  |  | $ | 51,171 |
Home equity lines of credit | 129,760 |  |  | 940 |  |  | 130,700 |  |  | 124,417 |  |  | 475 |  |  | 124,892 |
Residential Mortgages secured by first liens | 985,647 |  |  | 5,339 |  |  | 990,986 |  |  | 938,154 |  |  | 4,377 |  |  | 942,531 |
Residential Mortgages secured by junior liens | 90,940 |  |  | 123 |  |  | 91,063 |  |  | 74,547 |  |  | 91 |  |  | 74,638 |
Other revolving credit plans | 42,796 |  |  | 81 |  |  | 42,877 |  |  | 36,346 |  |  | 26 |  |  | 36,372 |
Automobile | 25,236 |  |  | 79 |  |  | 25,315 |  |  | 21,787 |  |  | 19 |  |  | 21,806 |
Other consumer | 50,794 |  |  | 798 |  |  | 51,592 |  |  | 48,363 |  |  | 781 |  |  | 49,144 |
Total loans | $ | 1,376,380 |  |  | $ | 7,360 |  |  | $ | 1,383,740 |  |  | $ | 1,294,785 |  |  | $ | 5,769 |  |  | $ | 1,300,554 |
The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by payment activity within each portfolio segment as of December 31, 2023. The current period originations may include modifications, extensions and renewals.
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
| 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
1-4 Family Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 23,465 |  |  | $ | 14,915 |  |  | $ | 10,079 |  |  | $ | 1,206 |  |  | $ | 685 |  |  | $ | 58 |  |  | $ | 799 |  |  | $ | — |  |  | $ | 51,207 |
Nonperforming | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 23,465 |  |  | $ | 14,915 |  |  | $ | 10,079 |  |  | $ | 1,206 |  |  | $ | 685 |  |  | $ | 58 |  |  | $ | 799 |  |  | $ | — |  |  | $ | 51,207 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 27,110 |  |  | $ | 32,027 |  |  | $ | 11,437 |  |  | $ | 9,844 |  |  | $ | 6,781 |  |  | $ | 30,467 |  |  | $ | 7,479 |  |  | $ | 4,615 |  |  | $ | 129,760 |
Nonperforming | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14 |  |  | — |  |  | 926 |  |  | 940 |
Total | $ | 27,110 |  |  | $ | 32,027 |  |  | $ | 11,437 |  |  | $ | 9,844 |  |  | $ | 6,781 |  |  | $ | 30,481 |  |  | $ | 7,479 |  |  | $ | 5,541 |  |  | $ | 130,700 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 10 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 10 |
Residential mortgages secured by first lien |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 134,522 |  |  | $ | 233,346 |  |  | $ | 199,997 |  |  | $ | 143,318 |  |  | $ | 77,293 |  |  | $ | 194,010 |  |  | $ | 3,161 |  |  | $ | — |  |  | $ | 985,647 |
Nonperforming | 497 |  |  | 174 |  |  | 787 |  |  | 615 |  |  | 492 |  |  | 2,736 |  |  | 38 |  |  | — |  |  | 5,339 |
Total | $ | 135,019 |  |  | $ | 233,520 |  |  | $ | 200,784 |  |  | $ | 143,933 |  |  | $ | 77,785 |  |  | $ | 196,746 |  |  | $ | 3,199 |  |  | $ | — |  |  | $ | 990,986 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 22 |  |  | $ | 95 |  |  | $ | — |  |  | $ | 117 |
Residential mortgages secured by junior liens |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 28,685 |  |  | $ | 27,032 |  |  | $ | 14,027 |  |  | $ | 7,102 |  |  | $ | 3,888 |  |  | $ | 8,833 |  |  | $ | 1,373 |  |  | $ | — |  |  | $ | 90,940 |
Nonperforming | — |  |  | 38 |  |  | — |  |  | — |  |  | — |  |  | 42 |  |  | 43 |  |  | — |  |  | 123 |
Total | $ | 28,685 |  |  | $ | 27,070 |  |  | $ | 14,027 |  |  | $ | 7,102 |  |  | $ | 3,888 |  |  | $ | 8,875 |  |  | $ | 1,416 |  |  | $ | — |  |  | $ | 91,063 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other revolving credit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 8,684 |  |  | $ | 8,027 |  |  | $ | 2,732 |  |  | $ | 11,274 |  |  | $ | 1,634 |  |  | $ | 10,445 |  |  | $ | — |  |  | $ | — |  |  | $ | 42,796 |
Nonperforming | — |  |  | 29 |  |  | 5 |  |  | — |  |  | — |  |  | 47 |  |  | — |  |  | — |  |  | 81 |
Total | $ | 8,684 |  |  | $ | 8,056 |  |  | $ | 2,737 |  |  | $ | 11,274 |  |  | $ | 1,634 |  |  | $ | 10,492 |  |  | $ | — |  |  | $ | — |  |  | $ | 42,877 |
Current period gross write offs | $ | — |  |  | $ | — |  |  | $ | 50 |  |  | $ | 4 |  |  | $ | 16 |  |  | $ | 49 |  |  | $ | — |  |  | $ | — |  |  | $ | 119 |
Automobile |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 12,545 |  |  | $ | 6,800 |  |  | $ | 2,597 |  |  | $ | 1,472 |  |  | $ | 1,025 |  |  | $ | 797 |  |  | $ | — |  |  | $ | — |  |  | $ | 25,236 |
Nonperforming | 16 |  |  | 51 |  |  | — |  |  | 7 |  |  | 5 |  |  | — |  |  | — |  |  | — |  |  | 79 |
Total | $ | 12,561 |  |  | $ | 6,851 |  |  | $ | 2,597 |  |  | $ | 1,479 |  |  | $ | 1,030 |  |  | $ | 797 |  |  | $ | — |  |  | $ | — |  |  | $ | 25,315 |
Current period gross write offs | $ | 18 |  |  | $ | 23 |  |  | $ | — |  |  | $ | 8 |  |  | $ | 7 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 56 |
Other consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 27,202 |  |  | $ | 12,261 |  |  | $ | 5,255 |  |  | $ | 3,107 |  |  | $ | 1,471 |  |  | $ | 1,498 |  |  | $ | — |  |  | $ | — |  |  | $ | 50,794 |
Nonperforming | 283 |  |  | 330 |  |  | 116 |  |  | 12 |  |  | 6 |  |  | 51 |  |  | — |  |  | — |  |  | 798 |
Total | $ | 27,485 |  |  | $ | 12,591 |  |  | $ | 5,371 |  |  | $ | 3,119 |  |  | $ | 1,477 |  |  | $ | 1,549 |  |  | $ | — |  |  | $ | — |  |  | $ | 51,592 |
Current period gross write offs | $ | 210 |  |  | $ | 1,164 |  |  | $ | 467 |  |  | $ | 96 |  |  | $ | 33 |  |  | $ | 12 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,982 |
The following tables detail the amortized cost of loans receivable, by year of origination (for term loans) and by payment activity within each portfolio segment as of December 31, 2022. The current period originations may include modifications, extensions and renewals.
| Term Loans Amortized Cost Basis by Origination Year |  |  |  |  |  |
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Loans Amortized Cost Basis |  | Revolving Loans Converted to Term |  | Total
1-4 Family Construction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 30,451 |  |  | $ | 16,360 |  |  | $ | 2,577 |  |  | $ | 752 |  |  | $ | 62 |  |  | $ | — |  |  | $ | 969 |  |  | $ | — |  |  | $ | 51,171 |
Nonperforming | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 30,451 |  |  | $ | 16,360 |  |  | $ | 2,577 |  |  | $ | 752 |  |  | $ | 62 |  |  | $ | — |  |  | $ | 969 |  |  | $ | — |  |  | $ | 51,171 |
Home equity lines of credit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 34,738 |  |  | $ | 13,654 |  |  | $ | 12,903 |  |  | $ | 8,587 |  |  | $ | 7,924 |  |  | $ | 38,127 |  |  | $ | 8,484 |  |  | $ | — |  |  | $ | 124,417 |
Nonperforming | — |  |  | — |  |  | — |  |  | 10 |  |  | — |  |  | 465 |  |  | — |  |  | — |  |  | 475 |
Total | $ | 34,738 |  |  | $ | 13,654 |  |  | $ | 12,903 |  |  | $ | 8,597 |  |  | $ | 7,924 |  |  | $ | 38,592 |  |  | $ | 8,484 |  |  | $ | — |  |  | $ | 124,892 |
Residential mortgages secured by first lien |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 229,842 |  |  | $ | 222,522 |  |  | $ | 159,651 |  |  | $ | 91,238 |  |  | $ | 49,587 |  |  | $ | 181,939 |  |  | $ | 3,375 |  |  | $ | — |  |  | $ | 938,154 |
Nonperforming | — |  |  | 771 |  |  | 273 |  |  | 581 |  |  | 416 |  |  | 2,150 |  |  | 186 |  |  | — |  |  | 4,377 |
Total | $ | 229,842 |  |  | $ | 223,293 |  |  | $ | 159,924 |  |  | $ | 91,819 |  |  | $ | 50,003 |  |  | $ | 184,089 |  |  | $ | 3,561 |  |  | $ | — |  |  | $ | 942,531 |
Residential mortgages secured by junior liens |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 31,837 |  |  | $ | 17,163 |  |  | $ | 8,326 |  |  | $ | 4,956 |  |  | $ | 3,073 |  |  | $ | 8,395 |  |  | $ | 797 |  |  | $ | — |  |  | $ | 74,547 |
Nonperforming | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 47 |  |  | 44 |  |  | — |  |  | 91 |
Total | $ | 31,837 |  |  | $ | 17,163 |  |  | $ | 8,326 |  |  | $ | 4,956 |  |  | $ | 3,073 |  |  | $ | 8,442 |  |  | $ | 841 |  |  | $ | — |  |  | $ | 74,638 |
Other revolving credit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 10,778 |  |  | $ | 2,820 |  |  | $ | 7,911 |  |  | $ | 2,264 |  |  | $ | 2,265 |  |  | $ | 10,308 |  |  | $ | — |  |  | $ | — |  |  | $ | 36,346 |
Nonperforming | — |  |  | — |  |  | — |  |  | 4 |  |  | 14 |  |  | 8 |  |  | — |  |  | — |  |  | 26 |
Total | $ | 10,778 |  |  | $ | 2,820 |  |  | $ | 7,911 |  |  | $ | 2,268 |  |  | $ | 2,279 |  |  | $ | 10,316 |  |  | $ | — |  |  | $ | — |  |  | $ | 36,372 |
Automobile |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 10,146 |  |  | $ | 4,637 |  |  | $ | 2,945 |  |  | $ | 2,349 |  |  | $ | 1,117 |  |  | $ | 593 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,787 |
Nonperforming | — |  |  | — |  |  | 10 |  |  | 7 |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 19 |
Total | $ | 10,146 |  |  | $ | 4,637 |  |  | $ | 2,955 |  |  | $ | 2,356 |  |  | $ | 1,119 |  |  | $ | 593 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,806 |
Other consumer |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment performance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing | $ | 26,699 |  |  | $ | 12,120 |  |  | $ | 5,333 |  |  | $ | 2,176 |  |  | $ | 776 |  |  | $ | 1,259 |  |  | $ | — |  |  | $ | — |  |  | $ | 48,363 |
Nonperforming | 403 |  |  | 220 |  |  | 85 |  |  | 22 |  |  | 6 |  |  | 45 |  |  | — |  |  | — |  |  | 781 |
Total | $ | 27,102 |  |  | $ | 12,340 |  |  | $ | 5,418 |  |  | $ | 2,198 |  |  | $ | 782 |  |  | $ | 1,304 |  |  | $ | — |  |  | $ | — |  |  | $ | 49,144 |
| December 31, 2023 |  | December 31, 2022
Credit card |  |  |
Payment performance |  |  |
Performing | $ | 11,753 |  |  | $ | 10,817 |
Nonperforming | 32 |  |  | 8 |
Total | $ | 11,785 |  |  | $ | 10,825 |
Current period gross write offs | $ | 189 |  |  |
Holiday’s loan portfolio, included in other consumer loans above, is summarized as follows at December 31, 2023 and 2022:
| December 31, 2023 |  | December 31, 2022
Gross consumer loans | $ | 31,242 |  |  | $ | 31,821 |
Less: unearned discounts | (5,696) |  |  | (5,972) |
Total consumer loans, net of unearned discounts | $ | 25,546 |  |  | $ | 25,849 |

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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